BD Automotion: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BD Automotion
Largest movements
- Stocks and contracts +€63,400
up €63,400 (+374.0%), from €16,950 to €80,350
- Tangible fixed assets +€53,799
up €53,799 (+149.7%), from €35,948 to €89,746
of which Plant, machinery and equipment: +€63,999
- Financial fixed assets +€5,400
up €5,400 (+108.0%), from €5,000 to €10,400
- Cash +€3,606
up €3,606 (+8.7%), from €41,240 to €44,846
mainly Other debts (+€47,189) and Tax, wage and social debts (+€45,458)
- Deferred charges and accrued income +€3,578
up €3,578 (+1274.2%), from €281 to €3,859
- Other debts +€47,189
up €47,189 (+35.3%), from €133,702 to €180,891
- Tax, wage and social debts +€45,458
up €45,458 (+30871.2%), from €147 to €45,605
of which Taxes: +€45,458
- Advances received -€28,383
no longer reported in 2025 (was €28,383)
- Debts after one year +€26,281
new in 2025: €26,281
- Profit (loss) carried forward +€23,606
no longer reported in 2025 (was -€23,606)
- Gross operating margin +€70,877
up €70,877 (+1823.5%), from €3,887 to €74,764
- Depreciation +€19,650
up €19,650 (+1063.0%), from €1,848 to €21,498
- Taxes +€4,523
new in 2025: €4,523
- Other operating charges +€4,076
up €4,076 (+904.3%), from €451 to €4,527
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €156,368 | €284,320 | +€127,952 | +81.8% |
| Fixed assets | 21/28 | €40,948 | €100,146 | +€59,199 | +144.6% |
| Tangible fixed assets | 22/27 | €35,948 | €89,746 | +€53,799 | +149.7% |
| Plant, machinery and equipment | 23 | €6,319 | €70,318 | +€63,999 | +1012.7% |
| Furniture and vehicles | 24 | €29,628 | €19,428 | -€10,200 | -34.4% |
| Financial fixed assets | 28 | €5,000 | €10,400 | +€5,400 | +108.0% |
| Current assets | 29/58 | €115,420 | €184,174 | +€68,754 | +59.6% |
| Stocks and contracts in progress | 3 | €16,950 | €80,350 | +€63,400 | +374.0% |
| Stocks | 30/36 | €16,950 | €80,350 | +€63,400 | +374.0% |
| Amounts receivable within one year | 40/41 | €56,949 | €55,119 | -€1,831 | -3.2% |
| Trade receivables | 40 | €40,884 | €16,939 | -€23,945 | -58.6% |
| Other amounts receivable | 41 | €16,066 | €38,180 | +€22,115 | +137.7% |
| Cash at bank and in hand | 54/58 | €41,240 | €44,846 | +€3,606 | +8.7% |
| Deferred charges and accrued income | 490/1 | €281 | €3,859 | +€3,578 | +1274.2% |
| Total equity and liabilities | 10/49 | €156,368 | €284,320 | +€127,952 | +81.8% |
| Equity | 10/15 | -€19,806 | €23,758 | +€43,565 | |
| Contributions | 10/11 | €3,800 | €3,800 | = | 0.0% |
| Reserves | 13 | - | €19,958 | +€19,958 | |
| Distributable reserves | 133 | - | €19,958 | +€19,958 | |
| Profit (loss) carried forward | 14 | -€23,606 | - | +€23,606 | |
| Amounts payable | 17/49 | €176,174 | €260,562 | +€84,388 | +47.9% |
| Amounts payable after more than one year | 17 | - | €26,281 | +€26,281 | |
| Financial debts | 170/4 | - | €26,281 | +€26,281 | |
| Amounts payable within one year | 42/48 | €176,174 | €234,281 | +€58,107 | +33.0% |
| Current portion of amounts payable after more than one year | 42 | - | €6,579 | +€6,579 | |
| Trade debts | 44 | €13,942 | €1,206 | -€12,736 | -91.3% |
| Suppliers | 440/4 | €13,942 | €1,206 | -€12,736 | -91.3% |
| Advances received on contracts in progress | 46 | €28,383 | - | -€28,383 | |
| Taxes, remuneration and social security | 45 | €147 | €45,605 | +€45,458 | +30871.2% |
| Taxes | 450/3 | €61 | €45,519 | +€45,458 | +74827.8% |
| Remuneration and social security | 454/9 | €87 | €87 | = | 0.0% |
| Other amounts payable | 47/48 | €133,702 | €180,891 | +€47,189 | +35.3% |
| Non-recurring operating income | 76A | - | €3,350 | +€3,350 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,848 | €21,498 | +€19,650 | +1063.0% |
| Other operating charges | 640/8 | €451 | €4,527 | +€4,076 | +904.3% |
| Gross operating margin | 9900 | €3,887 | €74,764 | +€70,877 | +1823.5% |
| Operating profit (loss) | 9901 | €1,588 | €48,738 | +€47,151 | +2970.0% |
| Financial income | 75/76B | - | €142 | +€142 | |
| Recurring financial income | 75 | - | €142 | +€142 | |
| Financial charges | 65/66B | €274 | €793 | +€519 | +189.4% |
| Recurring financial charges | 65 | €274 | €793 | +€519 | +189.4% |
| Profit (loss) for the period before taxes | 9903 | €1,314 | €48,088 | +€46,774 | +3560.7% |
| Income taxes | 67/77 | - | €4,523 | +€4,523 | |
| Profit (loss) for the period | 9904 | €1,314 | €43,565 | +€42,251 | +3216.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,314 | €43,565 | +€42,251 | +3216.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.